parentheses e$.$g$.(45).)$Current Attempt in Progress

At the end of its fiscal year, December $31,2023,$ Sunland Limited issued $206,000$ share appreciation rights to its officers that entitled

them to receive cash for the difference between the fair value of its shares and a pre$-$established price of $$12.$ The fair value

fluctuated as follows: December $31,2024,$ $$15$; December $31,2025,$ $$11$; December $31,2026,$ $$22$; and December $31,2027,$ $$20.$ An

options pricing model determined that the fair value of all $206,000$ SARs fluctuated as follows: December $31,2024,$ $$798,000$;

December $31,2025,$ $$0$; December $31,2026,$ $$2,110,000$; and December $31,2027,$ $$1,648,000.$ The required service period is four

years, and the exercise period is three years from the end of the service period. The company recognizes the SARs in its financial

statements. Assume that Sunland follows IFRS.

$($a$)$

Your answer is partially correct.

Prepare a schedule that shows the amount of compensation expense that is allocable to each year that is affected by the share

appreciation rights plan. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or

parentheses e$.$g$.(45).)$

PLEASE ANSWER THE FOLLOWING CORRECTLY!!